United States v. American Friends Svc. Comm. 419 U.S. 7 (1974)

U.S. Supreme Court

United States v. American Friends Svc. Comm., 419 U.S. 7 (1974)

United States v. American Friends Service Committee

No. 73-1791

Decided October 29, 1974

419 U.S. 7

Syllabus

Appellee employees, conscientious objectors, pursuant to whose request appellee religious corporation, their employer, agreed to cease withholding under 26 U.S.C. § 3402 a portion of their wages deemed allocable to military expenditures, sought injunctive relief claiming that enforcement of § 3402 deprived them of their First Amendment rights to bear witness to their religious beliefs opposing war. The District Court entered judgment for the employees.

Held: The Anti-Injunction Act, 26 U.S.C. § 7421(a), which prohibits suits "for the purpose of restraining the assessment or collection of any tax," bars the relief granted to the employees, Bob Jones University v. Simon,416 U. S. 725; Commissioner v. "Americans United" Inc.,416 U. S. 752; and since the employees concededly cannot show that the Government would not prevail in a refund action, they do not qualify for a judicial exception to § 74-21(a) under the rules prescribed by Enochs v. Williams Packing & Navigation Co.,370 U. S. 1.

368 F.Supp. 1176, reversed in part.

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